James Quarmby argues that strict liability offences for tax evasion have no place in our legal system.
Helen Buchanan (Freshfields Bruckhaus Deringer) examines the revised draft legislation and new draft guidance on the proposed corporate offence of failing to prevent facilitation of tax evasion.
The Finance Bill hybrid mismatch legislation significantly expands the scope of the December draft legislation. James Ross (McDermott Will & Emery) reviews the changes.
Angela Clegg and Lucy Sauvage (BDO) look at the scope of the new legislation which introduces the requirement for large groups, companies and partnerships to publish their tax strategy annually.
The European Commission has published proposals for public CBCR. Heather Corben (King & Wood Mallesons) reviews the recommendations.
Chris Morgan (KPMG) reviews the latest developments in the international tax world.